11. Which one of the following is an important feature of a job order cost system? A) Each job must be completed before a new product order is accepted. order cost system B) Each job consists of features which distinguish it from the next. C) Each job uses similar processes to produce. D) Each job has characteristics similar to the next. 12. Into which one of the following accounts would the work of factory employees that can be physically and directly associated with converting raw materials into finished goods be categorized? A) Direct labor C) Manufacturing overhead B) Indirect labor D) Indirect materials 13. If annual overhead costs are expected to be $750,000 and direct labor costs are expected to be $1,000,000, then if the activity base is direct labor costs: A. $1.33 is the predetermined overhead rate. B. For every dollar of manufacturing overhead, 75 cents of direct labor will be assigned. C. For every dollar of direct labor, 75 cents of manufacturing overhead will be assigned. D. A predetermined overhead rate cannot be determined